Accounting apparatus



Oct. 12, 193

A. J. CARSON 2,095,562 AAAAAAAAAAAAAAAAAA us & Filed 001:. 28, 1935 FIG.I. 28 O FIG. 2.

ATTORNEY Patented Get. 12, 1937 s PATENT OFFICE ACCOUNTING APPARATUSAugust J. Carson, Oakland, Calif.

Application October 28, 1935, Serial No. 47,061

3 Claims.

This-invention relates to improvements in accounting apparatus and moreparticularly to collation means for loose leaf accounting.

An object of the invention is to provide holding and alining means forloose forms.

Another object is to facilitate duplicate entries on manifold sheets ofitems common to all.

Another object is to facilitate the collation on a base sheet ofcollective items derived from individual sheets held in fixed relationto each other and the base sheet.

A further object is'toprovide simple means for manually accomplishingthe results now attained by complicated accounting machines.

Other objects and advantages will appear as the description progresses.

In this specification and the accompanying drawing the invention isdisclosed in its present preferred form. It is to be understood,however,

that it is not limited to this form because it may be embodied inmodifications within the purview of the claims following thedescription. invention accomplishes the collation of forms of difierentsizes and shapes for various purposes,

in such a manner that data arising from one transaction and common toall the forms required to record the transaction, can be recordedthereon in one writing on the requisite line of each form through theuse of carbon impression.

This reduces the human effort and also the prob able inaccuracies intransferring items individually.

In the one sheet of drawings:

Fig. 1 is a diagrammatic plan view of an accounting apparatusconstructed in accordance with this invention with certain formsschematically arranged thereon.

' Fig. 2 is an enlarged detail in end elevation of the clamping means.

In detail the construction illustrated in the drawing referring first toFig. 1 comprises the flat board I of any suitable non-warping material,with the parallel lateral sides 2 and 3. The parallel lateral guides 4and 5 rise from the plane of 4.5 the board at their respective sides.These guides may be angular as shown with .their base angles gained intothe board flush with its top surface, see Fig. 2.

The clamping means is the same at each side 58 of the board and thedescription of one will serve for both by using the same referencecharacters augmented by w in one instance. The clamping jaw 6 extendswell across the width of the board and the lower side of the bar has thecush- 55 ion 1 attached thereto. The pressure bar 8 has This the forwardextensions 9 and I8 fixed to the bar 6. These extensions have theshrouds I I--I I and I2I2 bent down from the sides thereof to engage thepivot pins I3 and I4 in the studs I5 respectively, rising from the boardI behind the 5 guides 4 and 5 respectively.

The expansive springs I'I, engage a guide stud I8 on the board andexpand against the pressure bar 8. With the pins I3 and I4 as thefulcrum center the springs I! urge the cushion l 10 against the plane ofthe board I. The same condition exists on the opposite end 3 of theboard.

In arranging a plurality of sheets upon the board it is helpful to lockthe clamps in the open position. For this purpose the spring latches Z8and 15 2| are fixed to the board I and adapted to engage over theirrespective pressure bars 8 and 8a: when these bars are depressedsufficiently. These latches can be released by hand pressure against thelatch heads22 and 22m.

The board is provided with four centering pegs such as 23 respectivelylocated at the four corners of the board I, and adapted to engage holesthrough the four corners of the journalor base sheet 24. This sheet hastransverse lines 25 defi- 25 nitely spaced horizontally. Thispredetermined spacing of the horizontal lines is common to all printedforms used in connection with the base sheet 24. The same is true of thecolumnar rulings such as 26 where they are required. 30

The manifolding line finder comprises the sheet 21 of stencil board ornon-impress'ible stiff fiber, having the series of alined holes 28 and29 arranged along its lateral edges. The centers of these holes arespaced equally with the centers 5 of the lines 25 on the base sheet 25.The lower edge 38 is spaced from the lower holes of the series 28 and 29so that this edge 38 will aline with any of the hnes 25 in accordancewith which hole 28 or 29 is engaged over one of the pegs 23 40 at thetop of the board. A gap is formed in the lower margin of the line finderand the carbon transfer sheet 32 is pasted to the sheet 21 to extendacross this gap and aline with the bottom line 38 of the line finder.When it is desired to enter the grand total of a bill rendered oraccount receivable or any other desired item on the base sheet alined onthe board I by the four pegs 23, the line finder 21 is laid over thebase sheet with the edge 38 on the desired line 25 and one of the holes28 or 29 engaging one of the pegs 23. This brings the carbon insert 32over the space above the desired line. Then the appropriate printed formsuch as 33 is laid over the line finder 21 with one edge against theadjacent guide 4 or 5 with its total or item line 34 in alinement withthe desired line 25 on the base sheet. The sheet 33 is held by theadjacent clamp 6 or Eat. The accounting item is then written on thedesired line on the form 33, with a transfer through the carbon 32 tothe base sheet. The clamp is then released and the form 33 and linefinder 21 removed without disturbing the base sheet 24 held by the pegs23.

The line finder is not required if forms, such as 33, are providedwithcarbon backs as is now common practice. .In that instance line forlineregister with the base sheet will be maintained. by the clamp 6 or 6.1:during the manifolding through one or more forms overlying the basesheet.

The clamps hold all forms, other than the base sheet which is held bythe pegs 23,2 while. data are entered on the forms, and permit collationof forms at the right or left sides of theboard respectively orsimultaneously.

The length and width of the'line finders is governed by the size of theforms required to record various classes of transactions, and they maybe used on either or both lateral sides of the board I.

Having thus described this invention, what is claimed and desired tosecure by Letters Patent 1s:

1. An accounting apparatus including a board having a lateral guidethereon; pegs extending above the plane of the board and adapted toengage holes in a base sheet; a line finder having a series of holesadapted to engage one of said pegs and having an opening therein coveredby a transfer means; and a clamp in operative relation to said guide andadapted to hold a form sheet in operative relation to said base sheetand line finder.

2. An accounting apparatus including a board having a lateral guidethereon; pegs extending above the plane of the board and adapted toengage holes inra base sheet; aline finder having a series of holesadapted to engage one of said pegs and having an opening therein; and aclamp in :operative relation to said guide and adapted to hold a formsheet. in operative relation to said base-sheet'and the opening in theline finder.

3. An accounting apparatus including a board having parallel lateralguides thereon; side pegs extending above the plane of the boardadjacent said guides respectively and adapted to engage holes in a basesheet extending between said guides; a non-impressible line finderhaving holes adjacent its opposite edges. and adapted to engage saidside pegs selectively; a pair of clamps on opposite sides of said boardin operative relation to said guides respectively and adapted to hold aform sheet in operative relation to said base sheet and line finder andeither of said guides selectively; whereby the back of said form sheetextending beyond an edge of said line finder may be brought into contactwith the face of said base sheet.

- AUGUST J. CARSON.

